Authority: High Court of Judicature at Patna
Order Date: 17-06-2026
Case Overview
- Petitioner: M/S Bimal Kishore Gautam, a proprietorship firm owned by Bimal Kishore Gautam, Madhepura, Bihar.
- Respondents: Union of India (Ministry of Finance, Department of Revenue), Commissioner (Appeal) Central GST and Central Excise Patna, and Assistant Commissioner, Central GST and Central Excise Division, Purnea.
- Reliefs sought: (i) Certiorari to set aside penalty order C.No.V(133)01/SCN/PUR DIV/Bimal Kishore/2022/189/93 dated 25-01-2024 imposing Rs 20,58,571 under Sec 78 Finance Act read with Sec 174 CGST Act 2017, Rs 10,000 under Sec 77(1)(a), Rs 82,600 for failure to submit documents and an additional Rs 10,000 for non‑filing of statutory ST‑3 return; (ii) Certiorari to set aside notice C.No.V(133)01/SCN/PUR DIV/Bimal Kishore/2022/1171 dated 12-08-2022 demanding Rs 20,58,571 and alleging non‑compliance with Finance Act and CGST Act; (iii) Declaration that the petitioner, as a subcontractor, is exempt from service tax under Section 66B of the Finance Act via Notification No. 25/2012 dated 20-06-2012.
- Arguments: Counsel for petitioner sought liberty to challenge the 25‑Jan‑2024 order by filing an appeal under the CGST Act.
Final Outcome
- The Court granted liberty to the petitioner to file an appropriate appeal under the Central Goods and Services Tax Act, 2017.
- The writ petition was dismissed, leaving the penalty orders and demand notice in force.
Topics: GST Penalty, Service Tax Exemption, Judicial Review